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Brazil--Measures Affecting Desiccated Coconut

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2. Facts

This decision largely concerned the timing of the coming into force of the Uruguay Round agreements. The Philippines complained against Brazil's countervailing duties imposed on desiccated coconut from the Philippines. The Brazilian authorities had received the application for a countervailing duty investigation on 17 January 1994, and began an investigation on 21 June 1994. Provisional countervailing duties were applied on 23 March 1995, and final duties were imposed on 18 August 1995. Of course, the Uruguay Round agreements only came into effect for the parties to this dispute on 1 January 1995, after the application, but before the imposition of countervailing duties.

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